Missouri State High School Activities Association

Nonprofit profile at a glance

EIN
430728928
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Columbia, MO, USA
Phone
5738754880
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$13,171,411
Expenses
$12,350,088
Assets
$8,346,071
Liabilities
$1,717,682

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • MARK LINNEMAN (BOARD PRESIDENT)
  • JOSH SCOTT (BOARD VICE PRESIDENT)
  • JENNIFER RUKSTAD (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JENNIFER RUKSTAD (EXECUTIVE DIRECTOR): $249,373 total reported compensation
  • STACY SCHROEDER (ASSOCIATE EXECUTIVE DIRECT): $196,877 total reported compensation
  • CRAIG LONG (CHIEF FINANCIAL OFFICER): $185,706 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mshsaa promotes the value of participation, sportsmanship, team play, and personal excellence to develop citizens who make positive contributions to their community and support the democratic principles of our state and union.

What it reported doing in 2024

Sponsor district and state meets, tournaments, and festivals in athletics, music, and speech.

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 84
  • Accountability: 86
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.5%; rating input score 71
  • Program expense ratio: 76.2%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.2%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 10.4%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 71.5% of revenue deployed · 76.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $9.4M in reported program spending
  • Leadership: top reported pay $249K · 17 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.3M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.